MO HB2205

Allows volunteer firefighters a $500 income tax deduction for any tax year beginning January 1, 2015 or later if they completed at least 12 hours of state fire marshal-approved firefighter training in that tax year.

Provides a $1,000 income tax deduction for volunteer firefighters who completed the Basic Fire Fighter program or became certified in Fire Fighter I or Fire Fighter II programs with a minimum of 36 hours of training in the applicable tax year.

Requires the state fire marshal to develop or approve training programs, establish procedures for documenting volunteer firefighter status, and promulgate rules to implement the deductions.

Taxpayers claiming the deduction must provide documentation upon request proving they are actively engaged as a volunteer firefighter or volunteer firefighter in training.

The program automatically sunsets on December 31 six years after the effective date unless reauthorized by the general assembly, with a 12-year sunset period if reauthorized.